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"Supply-side tax policy is generally identified with tax cut and other forms of tax incentives. Nevertheless, there are many other forms of tax policy that give larger space for private sectors to increase their productivity. It is this enlarged meaning and essence of supply-side tax policy that need to be reconstructed to hinder the policy from being trapped into tax incentive polemic. By understanding its philosophy, the concept of supply-side tax policy can be reconstructed through regulations and deregulations. Government should develop regulations on specific transactions unambiguously in order to minimize tax dispute. Simultaneously, cost of taxation for government and private sector will be reduced. The other available alternative is deregulation that will remove unfavorable tax provisions, i.e. those that create cost of taxation or cash flow distortion. This construction of supply-side tax policy is better than tax incentives since it neither intrude the government ability to generate revenue nor generate tax expenditure."

"ABSTRACTPenelitian ini mengangkat tema kebijakan insentif pajak pada sisi penawaran untuk kendaraan listrik berdasarkan tingginya insiden konsumsi bahan bakar kendaraan dan perubahan iklim serta polusi akibat gas emisi gas buang kendaraan sehingga perlu menerapkan penggunaan kendaraan listrik. Masalah utama adalah bahwa masih belum ada kebijakan insentif pajak khusus untuk pengembangan industri kendaraan listrik di Indonesia sehingga peneliti menganalisis kebijakan industri dan insentif pajak di Cina, Norwegia dan Thailand serta Indonesia. Penelitian ini menggunakan pendekatan kualitatif dengan tipe deskriptif yang memperoleh data melalui studi pustaka dan wawancara. Hasil dari penelitian ini adalah kebijakan negara Tiongkok dari pemerintah pusat yang juga didukung oleh pemerintah daerah dengan pemberian insentif, kota percontohan dan anggaran penelitian. Norwegia mengeluarkan kebijakan kendaraan listrik untuk mengurangi emisi kendaraan dan insentif pajak dan non-pajak diberikan untuk mengurangi harga dan biaya operasi kendaraan listrik. Thailand mengeluarkan kebijakan untuk investasi dalam produksi kendaraan listrik dalam bentuk pembebasan pajak, pembebasan bea masuk atas barang modal dan pengurangan tarif cukai. Negara Indonesia hanya memiliki Rencana Umum Energi Nasional yang merupakan salah satu isinya dalam diversifikasi energi kendaraan dengan penggunaan kendaraan listrik dan target pada tahun 2025, sementara insentif pajak yang ada adalah pembebasan pajak dan pembebasan bea masuk atas barang modal dan pengurangan BBNKB di Kota Bandung. Belum ada ketentuan insentif pajak oleh pemerintah pusat untuk sisi permintaan dan tampaknya ada insentif dalam bentuk transfer sumber daya ekonomi, kehilangan pendapatan negara dan dampak lainnya. Karena itu Indonesia perlu merencanakan industri kendaraan lintas sektor dan pemerintah, selain memberikan insentif untuk sisi permintaan dan memperhatikan proyeksi dampak yang akan muncul.

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ABSTRACTThis study raises the theme of tax incentive policies on the supply side for electric vehicles based on the high incidence of vehicle fuel consumption and climate change as well as pollution due to gas emissions of vehicle exhaust gas so it is necessary to apply the use of electric vehicles. The main problem is that there is still no specific tax incentive policy for the development of the electric vehicle industry in Indonesia so researchers analyzed industry policies and tax incentives in China, Norway and Thailand as well as Indonesia. This study uses a qualitative approach with a descriptive type that obtains data through literature studies and interviews. The results of this study are Chinese state policies from the central government which are also supported by local governments by providing incentives, pilot cities and research budgets. Norway issued an electric vehicle policy to reduce vehicle emissions and provided tax and non-tax incentives to reduce the price and operating costs of electric vehicles. Thailand issued a policy for investment in the production of electric vehicles in the form of tax exemptions, exemption from import duties on capital goods and reduction of excise tariffs. The State of Indonesia only has a National Energy General Plan which is one of its contents in the diversification of vehicle energy with the use of electric vehicles and targets by 2025, while the existing tax incentives are tax exemptions and exemption from import duties on capital goods and BBNKB reduction in the city of Bandung. There is no provision of tax incentives by the central government for the demand side and there seems to be incentives in the form of transfer of economic resources, loss of state revenues and other impacts. Therefore Indonesia needs to plan the cross-sector and government vehicle industry, in addition to providing incentives for the demand side and paying attention to the projected impacts that will emerge."

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Nilai kurs mata uang asing dan harga minyak dunia yang bersifat dinamis menyebabkan ketidakpastian kondisi pasar. Perusahaan yang mengandalkan barang impor dalam menjalankan kegiatan usahanya akan sangat terasa dampaknya. Kebijakan pembebasan pemungutan Pajak Dalam Rangka Impor menjadi salah satu fasiltas pajak yang bisa digunakan untuk meminimalisir distorsi pasar. Kebijakan tersebut akan menimbulkan Cost & Benefit yang dirasakan oleh perusahaan terutama perusahaan minyak dan dari pemerintah itu sendiri sebagai pihak yang menerbitkan peraturan tersebut. Secara Cost, Compliance cost menjadi konsep utama dalam mengetahui biaya apa saja yang harus ditanggung oleh sebuah perusahaan. Dimensi dari compliance cost adalah Fiscal Cost/Direct Money Cost, Time Cost, dan Psychological Cost. Sedangkan untuk melihat Benefit tingkat produktifitas akan sangat terlihat manfaat dari pemanfaatan kebijakan pembebasan pemungutan Pajak Dalam Rangka Impor dari perspektif supply-side tax policy. Maka dari itu tujuan  Penelitian adalah untuk menggambarkan Cost & Benefit benefit tersebut baik dari sisi wajib pajak dan pemerintah. Instrumen penelitan ini menggunakan paradigma Post-Positivism dan pendekatan kuantitatif dengan mengumpulkan data melalui wawancara terhadap unit analisis dan pihak yang berkompeten dibidang perpajakan. Hasil penelitian menunjukkan bahwa manfaat dari adanya pembebesan pemungutan Pajak Dalam Rangka Impor pada perusahaan sangat signifikan. Mengingat kebijakan dari pembebasan pemunguntan PDRI ini juga sejalan dengan kaidah Pro-Corporate Cash Flow Tax. Dengan pengukuran biaya yang harus dikeluarkan dari 3 dimensi compliance cost yaitu  Fiscal Cost/Direct Money Cost, Time Cost, dan Psychological Cost tidak seberapa jika dibandingkan dengan manfaat yang akan dirasakan bagi wajib pajak dan juga pemerintah yang dapat meminimalisir Tax Expenditure. Sehingga tidak hanya pihak perusahaan saja yang dapat merasakan manfaatnya. Selain Tax Expenditure, potensi opportunity cost  juga dapat dihindarkan mengingat biaya dalam melakukan impor tidak hanya sebatas pembayaran Pajaknya saja dan dalam menjalankan usaha kegiatan investasi perusahaan memerlukan cadangan kas yang cukup besar.

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The dynamic foreign exchange rates and world oil prices cause uncertainty in market conditions. Companies that rely on imported goods in carrying out their business activities will feel the impact. The tax exemption policy in the framework of import is one of the tax facilities that can be used to minimize market distortion. The policy will lead to Cost & Benefit felt by companies, especially oil companies and from the government itself as the party that issued the regulation. In Cost, Compliance cost becomes the main concept in knowing what costs must be borne by a company. The dimensions of compliance costs are Fiscal Cost / Direct Money Cost, Time Cost, and Psychological Cost. Meanwhile, to see the benefits of productivity levels, it will be very apparent the benefits of utilizing the tax exemption policy in the framework of import from the perspective of supply-side tax policy. Therefore the purpose of this research is to describe the Cost & Benefit benefits both in terms of taxpayers and the government. This research instrument uses the Post-Positivism paradigm and a quantitative approach by collecting data through interviews with the analysis unit and those competent in the taxation field. The results showed that the benefits of the exemption from tax collection in the framework of imports at the company are very significant. Considering the policy of exemption from collecting PDRI is also in line with the rules of Pro-Corporate Cash Flow Tax. By measuring the costs that must be removed from the 3 dimensions of compliance costs, namely Fiscal Cost / Direct Money Cost, Time Cost, and Psychological Cost are nothing compared to the benefits that will be felt for taxpayers and also the government that can minimize Tax Expenditure. So that not only the company can feel the benefits. In addition to Tax Expenditure, the potential opportunity cost can also be avoided considering the cost of importing is not only limited to tax payments and in carrying out business investment activities the company requires substantial cash reserves.

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"Buku ini berisi amanat presiden Sukarno pada peringatan ulangtahun ke-IV Dekrit 5 Juli di Istana Olahraga Gelora Bung Karno Senayan, Jakarta pada tanggal 5 Juli 1963 ..."

"Telecommunication industry ('the industry') plays an important role in economic growth. Therefore, it is beneficial when the Government prepares policies enhancing the development of this industry. This study offers an alternative design of income tax system namely Pro Corporate Cash-flow Tax (PCCFT). The PCCFT is developed from the angle of Supplyside Tax Policy concept. This policy encourages the private sector to increase its supply of products by possibly removing the provisional withholding tax system (i.e., Art 23 Income Tax).1 As withholding tax on business income absorbs industry's fund, its removal effectively injects the industry with working capital. In addition thereto, the recharacterization of income may jointly reduce cost of taxation and therefore improving the business climate. This research employs constructivism paradigm with mixed approaches. PCCFT appears to be able to minimize opportunity costs, while offering the industry some advantages (including potential revenue). For the Government, it may increase potential tax revenue as well as non-tax revenue (e.g. radio frequency fee and dividends), universal service obligation fee, penetration facilities and teledencity fees. Moreover, this design may create job opportunities and alleviate poverty as well as improve prosperity."

"Abstract. The paper believes that dynamic capabilities of public organizations, founded upon able human resources and agileprocess, shall result on adaptive public policies, thus forming dynamic governance. The paper adopts the model developedby Neo and Chen (2007) in their study on the government of Singapore. The study object of this paper is public servicesin Jembrana, Bali. The paper combines both quantitative (SEM structural equation test) and qualitative approaches. Thequalitative method consists of in-depth descriptive analysis of interview responses and Soft System Methodology (SSM) todevise the public policy development process model. SEM structural equation test provides the correlation of (i) able people tothinking-again, (ii) agile process to thinking-ahead, (iii) agile process to thinking-across, (iv) thinking-again to thinking-across,and (v) thinking-again to thinking-ahead. Conceptual development model using qualitative SSM suggests complementaryrelations to SEM structural equation test, where dynamic capabilities are concentrated in the thinking-again aspect whereasthinking-ahead and thinking-across are concentrated in the initiative of Jembrana Regent. The qualitative-descriptive analysissuggests that the behaviour of the Jembrana Regency governance reflects the skills of developing dynamic capabilities: thinkingahead, thinking again, and thinking across."

"The study analyzes the restaurant tax levied on Warung Tegal1 in DKI Jakarta and provides solutions for such. Descriptive-qualitative approach (Creswell, 2009) is used, employing both interview and library research. Results suggest that restaurants of every type, including Warung Tegal, have been taxed since 2003. The controversy was caused by negligence of excise officers in socializing the law and blow-ups by the media. The feared concomitant problems of the policy enactment are: revenue threshold exempted from the taxes is too low and the collection system is inefficient. The solutions proposed are raising the threshold and implementing the official assessment system to assess the amount of accrued taxes."